Nilam Patel is the primary stockholder in two hotel corporations. One corporation owns a 90-room economy property located in the suburbs of a large western town. The other corporation is a 350-room full-service convention hotel in the downtown city center for which Nilam has employed an management company to operate the property. Nilam is preparing balance sheets for both properties using a common size format. Complete the two balance sheets. Then answer the questions that follow.